Record · chinatax
ACC. 900067332
Reply of the State Taxation Administration on Issues Concerning Deed Tax Related to Contributions of Land and Houses as Capital and Leasing of Land
国家税务总局关于以土地、房屋作价出资及租赁使用土地有关契税问题的批复
This document provides a reply on deed tax matters regarding the contribution of land and houses as capital and the leasing of land. It has been fully annulled in accordance with Announcement No. 25 of 2021 of the State Taxation Administration.